1, the difference between mixed sales and part-time sales:

(1) The tax payment behavior is different. The essence of mixed sales is a tax behavior; The essence of part-time business behavior is a number of taxable behaviors;

(2) The principles of tax treatment are different. The principle of mixed sales tax treatment is to divide the value-added tax items according to the nature of the main projects of enterprises; The sales of taxable activities with different tax rates or collection rates should be accounted separately to calculate the corresponding value-added tax payable;

(3) Mixed sales refers to the sales behavior of selling both goods and services;

(4) Part-time taxpayers are engaged in selling goods and services.

2. Legal basis: Article 12 of People's Republic of China (PRC) Company Law.

Scope of business The scope of business of the company shall be stipulated in the articles of association and registered according to law. A company may amend its articles of association and change its business scope, but it shall register the change.

Projects that are required to be approved by laws and administrative regulations in the company's business scope shall be approved according to law.

2. What are the tax treatment methods for mixed sales?

The tax treatment method of mixed sales behavior is as follows:

1. A sales activity involving both VAT taxable services and non-VAT taxable services is a mixed sales activity;

2. A sales behavior involves both taxable services and goods, which is a mixed sales behavior;

3. Taxpayers who sell self-produced goods and provide construction services at the same time shall separately account for the sales of self-produced goods and the turnover of construction services. Value-added tax is levied on the sale of self-produced goods, but not on the turnover of construction services.